Vietnam: Guidance on various tax-related rules, including e-commerce information reporting

Amends and supplements several articles of Decree No. 126/2020/ND-CP

E-commerce information reporting

The government issued Decree No. 91/2022/ND-CP on 30 October 2022, amending and supplementing several articles of Decree No. 126/2020/ND-CP, including those relating to:

  • Provisional corporate income tax payment
  • Withholding and declaration of individual (personal) income tax
  • Responsibility of owners of e-commerce trading platforms for information reporting
  • Deadline for tax declaration and payment

Read a November 2022 report [PDF 97 KB] prepared by the KPMG member firm in Vietnam


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